This Order amends the Value Added Tax (Removal of Goods) Order 1992 (S.I. 1992/3111) (“the Order”).

Article 3 amends article 4 of the Order to: (1) remove some redundant provisions and (2) make it clear that, in cases covered by paragraph (e), the goods have to be returned to the owner in the member State of dispatch after they are valued or work is carried out on them in the member State to which they have been removed, as required by Article 6 of Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC (OJ L 102 p. 18).

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins/htm.